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Act Tax Provisions And Various Financial (1)

Original Language Title: Loi portant des dispositions fiscales et financières diverses (1)

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belgiquelex.be - Carrefour Bank of Legislation

21 DECEMBER 2013. - Act respecting various tax and financial provisions (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Income tax
CHAPTER 1er. - Determination of taxable income
Section 1re. - Miscellaneous provisions
Art. 2. In article 2, § 1, 5, (b)bis, of the Income Tax Code 1992, the following amendments are made:
1° in the second dash, the words "Annex to Council Directive 90/434/EEC of 23 July 1990" are replaced by the words "Annex I, Part A, to Council Directive 2009/133/EC of 19 October 2009" and the words "modified by Council Directive 2005/19/EC of 17 February 2005" are repealed;
2° in the fourth dash, the words "Article 3, c)" are replaced by the words "Appendix IrePart B.
Art. 3. In section 36, § 2, of the same Code, last amended by the Act of 29 March 2012, paragraph 5 is replaced by the following:
"The King determines each year the reference-CO2 emissions based on the average CO2 emissions over a 12-month period ending September 30 of the year preceding the taxable period with respect to the average CO2 emissions of the 2011 base year in accordance with the terms and conditions fixed by the King. The mean CO2 emission is calculated on the basis of the CO2 emission of the vehicles referred to in section 65 that are newly registered. ".
Art. 4. In article 56, § 2, 2°, of the same Code, as amended by the laws of 6 July 1994, 22 December 1998 and 14 April 2011, the f is restored as follows:
"f) the European Investment Bank;".
Art. 5. Article 14533§ 1er, 1°, f, of the same Code, inserted by the law of 13 December 2012, is replaced by the following:
"(f) to the Red Cross of Belgium or to a national section of the Red Cross in another Member State of the European Economic Area, the King Baudouin Foundation, the European Centre for Missing and Sexually Exploited Children - Belgium - Fondation de droit belge, au Palais des Beaux-Arts, au Théâtre royale de la Monnaie et à l'Orchestre national de Belgique;".
Art. 6. In article 180, 2°, of the same Code, replaced by the law of 27 December 2006, the words "Anvers, Ostend and Ghent" are replaced by the words "Anvers and Ostend, the anonymous public law company Havenbedrijf Gent".
Art. 7. In section 205ter of the same Code, as amended by the Acts of 23 December 2006, 22 December 2009 and 14 April 2011, the following amendments are made:
1° to § 1erParagraph 1erthe words “from §§ 2 to 7” are replaced by the words “from §§ 2 to 5”;
2° paragraphs 2 and 3 are repealed;
3° in the opening sentence of § 4, which becomes § 2, the words "at §§ 1er to 3" are replaced by the words "at § 1er";
4° to § 5, which becomes § 3, the words "at §§ 1er to 4" are replaced by the words "at §§ 1er and 2" and the words "at §§ 2 to 4" are replaced by the words "at § 2";
5° to § 6, which becomes § 4, the words "at §§ 1er and 3 to 5" are replaced by the words "at § 1er to 3" and paragraph 2 is repealed;
Paragraph 7 becomes paragraph 5;
Paragraph 8 becomes paragraph 6.
Art. 8. Section 205quinquies of the same Code, repealed by the Act of 13 December 2012, is reinstated in the following wording:
"Art. 205quinquies. When the company has in another Member State of the European Economic Area a permanent establishment or establishments, buildings or rights relating to such immovables, not assigned to a permanent establishment whose income is exempted under the preventive conventions of double taxation, the deduction, determined in accordance with Article 205bis, is reduced by the smallest of the following two amounts:
1° the amount determined in accordance with paragraph 3;
2° the positive result generated by these stable establishments, buildings and rights relating to such buildings determined in accordance with this Code.
Where the corporation has in a State that is not part of the European Economic Area of one or more permanent establishments, immovables or rights relating to such immovables, not assigned to a foreign permanent establishment whose income is exempted under preventive double taxation conventions, the deduction, determined in accordance with Article 205bis, is reduced by the amount determined in accordance with paragraph 3.
The amount referred to in paragraph 1er and 2 shall be determined by multiplying the rate referred to in section 205quater with the positive difference determined at the end of the preceding tax period, subject to the provisions of section 205ter, paragraphs 2 to 5, between, on the one hand, the net book value of the assets of those permanent foreign, immovable or rights establishments, as referred to in paragraph 1er and paragraph 2, except for shares, shares and participations referred to in Article 205ter, § 1er, paragraph 2, and on the other hand, the total of the liabilities that are not part of the corporation's equity and are attributable to these stable, immovable or rights establishments, as referred to in paragraph 1er or paragraph 2.".
Art. 9. In the opening sentence of Article 231, § 2, paragraph 1er, of the same Code, replaced by the Act of 11 December 2008, the words "by Council Directive 90/434/EEC of 23 July 1990" are replaced by the words "by Council Directive 2009/133/EC of 19 October 2009".
Art. 10. In Article 269, § 1er, 1°, of the same Code, replaced by the law of 27 December 2012, the words "other than those referred to in 2° to 5°" are replaced by the words "other than those referred to in 2° to 4°".
Art. 11. In section 2753§ 1er, paragraph 6, fourth dash, of the same Code, inserted by the law of 23 December 2005, the words "research and development programmes" are replaced by the words "research or development projects or programmes".
Art. 12. In Article 304, § 2, paragraph 2, of the same Code, replaced by the Act of 15 March 1999 and amended by the Act of 4 May 1999 and by the Royal Decree of 20 July 2000, the words "219 and 219bis" are replaced by the words "219 to 219ter".
Art. 13. Section 535 of the same Code, inserted by the Act of 28 December 2011, is replaced by the following:
"Art. 535. Article 14524, § 2, as it existed before being repealed by section 41 of the Act of December 28, 2011 on various provisions, remains applicable to taxpayers who have contracted before 1er January 2012 to acquire a dwelling referred to in this section, or to perform work referred to in this section.
Section 178 applies to amounts recovered in section 14524, § 2, paragraph 7, as it existed before being repealed by section 41 of the Act of 28 December 2011 with various provisions.
The approvals referred to in Article 6311bis, § 1erParagraph 1erAR/CIR 92 remain valid for the issuance of certificates pursuant to this article. ".
Art. 14. In section 42 of the Act of 30 July 2013 on various provisions, paragraphs 1er and 2 are replaced by the following:
"Art. 42. Section 40 is applicable to expenditures made from 1er January 2013.
Derogation from paragraph 1erthe maximum amount of expenditure under section 14521Paragraph 1er, the Income Tax Code 1992, as it existed before being amended by section 40 of this Act, remains applicable where expenditures made before 1er July 2013 already exceeds the maximum amount of EUR 920 per taxpayer. In this case, expenses made from 1er However, July 2013 will no longer be considered for a reduction. ".
Section 2. - Employment Area Provisions and Coordination Centres
Art. 15. In section 205octies of the Income Tax Code 1992, inserted by the Act of 22 June 2005 and amended by the Act of 27 December 2006, items 1° and 2° are repealed.
Art. 16. Section 215, paragraph 3, 5, of the same Code, inserted by the Act of 28 December 1992, is repealed.
Art. 17. Royal Decree No. 118 of 23 December 1982 concerning the creation of employment zones, as amended by the laws of 27 December 1984, 1er August 1985 and 30 December 1988, is repealed.
Art. 18. Royal Decree No. 187 of 30 December 1982 on the establishment of coordination centres, last amended by the Act of 27 December 2006, is repealed.
In the event that the accreditation period is not yet expired as of December 31, 2010, the approval is terminated on that date and this fact does not give rise to any compensation.
Art. 19. Section 29 of the Act of 11 April 1983, with tax and budgetary provisions, is repealed.
Art. 20. In Article 77, § 1er, 1°, of the Law of Recovery of 31 July 1984, the words "of coordination centres approved in accordance with Royal Decree No. 187 of 30 December 1982 relating to the establishment of coordination centres, and of enterprises benefiting from the provisions of Royal Decree No. 118 of 23 December 1982 concerning the creation of employment zones" are repealed.
Art. 21. In Article 2, 1°, of the Act of May 22, 2001, on the capital and profits of the workers, the words ", with the exception of companies subject to the particular regime of the coordinating centres" are repealed.
Section 3. - Entry into force
Art. 22. Section 3 is applicable for the determination of benefits awarded from 1er January 2014.
Section 4 is applicable to amounts paid or awarded from 1er January 2014.
Section 5 is applicable to liberalities made from 1er January 2014.
Article 6 comes into force from the date of transformation of the Ghent Port Authority into an anonymous public law company.
Section 10 is applicable to income paid or awarded from 1er January 2013.
Sections 7, 8 and 12 are applicable from the 2014 taxation year.
Section 13 is applicable from the 2013 taxation year.
CHAPTER 2. - Taxation
Art. 23. In Article 315, paragraph 2, 1°, of the Income Tax Code 1992, replaced by the Royal Decree of 20 December 1996, the words "relative to the accounts referred to in Article 307, § 1er, paragraph 2;" are replaced by the words "related to the accounts and life insurance contracts referred to in Article 307, § 1erparagraphs 2 and 3;".
Art. 24. In the same Code, an article 315ter is inserted as follows:
"Art. 315ter. Administration officers who are in charge of tax on income have the right to retain books and documents, which must be disclosed in accordance with section 315, whenever they consider these books and documents to be necessary to determine the amount of taxable income of the taxpayer or third parties.
This right does not extend to books that are not fenced.
Retention referred to in paragraph 1er is the subject of a detention report that is believed to the contrary. A copy of this report is issued to the person referred to in paragraph 1er within five working days of retention. ".
Art. 25. In article 317 of the same Code, the words "315ter" are inserted between the words "315bis, paragraphs 1er at 3," and the words "and 316."
Art. 26. In article 318 of the same Code, replaced by the Royal Decree of 20 December 1996 and amended by the Act of 20 July 2006, the words "articles 315, 315 bis and 316" are replaced by the words "articles 315, 315 bis, 315ter and 316".
Art. 27. Article 333/1, § 1er, of the same Code, inserted by the Act of 14 April 2011 and amended by the Act of 7 November 2011, the following amendments are made:
1° Paragraph 3, cancelled by Constitutional Court decision 66/2013, is replaced by the following:
"Paragraph 1er does not apply to requests for information from a foreign State as referred to in section 322, § 4, where the foreign State expressly requests that the taxpayer not be informed of its application, where the Treasury's rights are at risk. In this case the notification shall be made post factum by registered mail, no later than 90 days after the request for information referred to in paragraph 1er but not before the 60th day after sending information to the foreign state. ";
2° paragraph 1er is supplemented by paragraph 4, as follows:
"Paragraph 1er is not applicable to requests for information from foreign authorities as referred to in section 322, § 4, where the foreign state demonstrates that it has already sent a notification to the taxpayer. ".
Art. 28. In article 376, § 3, 2°, of the same Code, replaced by the law of 15 March 1999 and amended by the law of 6 May 2009, the word "146" is replaced by the word "145"1".
Art. 29. Article 23 comes into force on the day of the publication of this Act to the Belgian Monitor.
Section 28 applies to debits of office for the 2014 and subsequent taxation year.
CHAPTER 3. - Confirmation of royal decrees on professional pre-payment
Art. 30. Confirmed with effect on the date of their respective entry into force:
1° the Royal Decree of 5 December 2011 amending, in the matter of professional pre-payment, the AR/CIR 92;
2° the Royal Decree of 6 June 2012 amending, in the matter of professional pre-payment, the RA/CIR 92;
3° the Royal Decree of 11 December 2012 amending, in the matter of professional pre-payment, the AR/CIR 92;
4° the Royal Decree of 4 March 2013 amending, in the matter of professional pre-payment, the AR/CIR 92;
5° the Royal Decree of May 23, 2013 amending, in the matter of professional pre-payment, the AR/CIR 92.
Art. 31. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
PART 3. - Value added tax
CHAPTER 1er. - Intra-community acquisitions
Art. 32. Article 25ter, § 1er, paragraph 2, 1°, of the Value Added Tax Code, inserted by the Act of 28 December 1992 and repealed by the Act of 29 December 2010, is reinstated in the following wording:
"1° intra-community acquisitions of goods whose delivery in Belgium would be exempted under Article 42, §§ 1er2 and 3, paragraph 1er1° to 8° ;".
Art. 33. Article 42, § 3, paragraph 1erin the same Code, replaced by the Act of 29 December 2010, the following amendments are made:
(a) in 1° to 3° and 5° to 8°, the words ", intra-community acquisitions" are repealed;
(b) the 4th is replaced by the following:
"4° deliveries, imports of goods and services to international bodies, other than those referred to in the 3rd and to officials belonging to these bodies, to the extent that the exemption is provided for by a convention to which Belgium is a party;"
(c) in the Dutch text of 6°, the words "in intracommunal verwervingen" are repealed.
CHAPTER 2. - Tools and permanently fixed machines
Art. 34. In article 44, § 3, of the same Code, replaced by the law of 28 December 1992 and last amended by the law of 5 April 2011, the 2°, (a) is supplemented by a dash written as follows:
"- the provision of permanently fixed tools and machines;".
CHAPTER 3. - Harmonization of investigative powers
Art. 35. In section 61 of the same Code, paragraph 2, replaced by the Act of 17 December 2012, is replaced by the following:
"§2. The administration in charge of the value-added tax has the right to retain the books, invoices, copies of invoices and other documents or their copy that a person must maintain in accordance with section 60, whenever it considers that such books, documents or copies establish or assist in establishing the debit of a tax or fine to his or her dependant or to the charge of third parties.
This right does not extend to books that are not fenced. When these books are kept in an electronic format, the above-mentioned administration has the right to obtain copies of these books in the form it wishes.
Retention referred to in paragraph 1er is the subject of a detention report that is believed to the contrary. A copy of this report is issued to the person referred to in paragraph 1er within five working days of retention. ".
CHAPTER 4. - Scope of application of Directive 2006/112/EC
Art. 36. In Article 1er, § 4, paragraph 2, of the same Code, inserted by the law of 28 December 1992 and amended by the Royal Decree of 7 August 1995, the second is replaced by the following:
"2° the French ultraperipheral regions listed in articles 349 and 355, paragraph 1erof the Treaty on the Functioning of the European Union;".
CHAPTER 5. - Entry into force
Art. 37. Sections 33 to 36 come into force on 1er January 2014.
PART 4. - Modernization of Heritage Documentation
CHAPTER 1er. - Legal security - Better identification of parties in acts subject to mortgage advertising and the formality of registration
Art. 38. In Article 12 of the law of 25 ventôse an XI containing organization of the notariat, as amended by the laws of 4 May 1999, 1er March 2007 and May 6, 2009, paragraph 1er is replaced by the following:
"All acts must state the name, common name and place of residence of the notary who receives them. An associate notary sets out this quality and the company's seat instead of its residence. The parties are designated in the act by their name, followed by their first names, place and date of birth and domicile. The parties who have a national registry number or a bi-register identification number has been assigned pursuant to section 4, § 2, of the Act of January 15, 1990 on the institution and organization of a Social Security Crossroads Bank, are further designated with that number, unless the act is received outside the notary's study and the number is not available on the document. In case of certification established on the basis of the identity card, it is sufficient to mention the first two names instead of repeating all names. The names are mentioned in the order in which they appear in the document that was used for identification. ".
Art. 39. In section 139 of the Mortgage Act of 16 December 1851, inserted by the Act of 9 February 1995, the following amendments are made:
1° paragraph 1erParagraph 1er, is supplemented by the following:
"People who have a national registry number or an identification number in the bis register has been assigned pursuant to Article 4, § 2, of the Act of 15 January 1990 on the institution and organization of a Social Security Bank-Carrefour, are also identified by this number, provided that the officer who is an instrumentant or the applicant has it. This also applies in the event that this number is obtained after the act or document is passed but before the document is presented. This identification number can also be mentioned at the foot of the act. ";
2° in the Dutch text of paragraph 1er, paragraph 2, the word "expedities" is replaced by the word "uitgiften";
3° in paragraph 2, paragraph 1er, the words "the civil registers or the" are replaced by the word "the";
4° in the Dutch text of paragraph 3, the word "expeditie" is replaced by the word "uitgifte".
Art. 40. In section 140 of the Act, inserted by the Act of 9 February 1995, in paragraph 1er, the words "seen to section 5 of the law of 16 January 2003 establishing a Banque-Carrefour des Entreprises, modernization of the register of commerce, creation of registered business windows and carrying various provisions," are inserted between the words "business number" and the words "if it is".
Art. 41. Article 1714 of the Civil Code, as amended by the Acts of 20 February 1991 and 25 April 2007, is supplemented by 3 paragraphs written as follows:
"Any written lease contains, regardless of any other terms:
1° for natural persons, their name, first two names, their domicile and date and place of birth;
2° for legal persons, their name and, where applicable, their business number referred to in section 5 of the Act of 16 January 2003 establishing a Bank-Carrefour des Entreprises, modernization of the business register, creation of registered business windows and various provisions; failing to be assigned the above-mentioned identification number, this is replaced by their head office.
When a party to such an act has not yet been assigned a business number, it certifies it in the act or in a complete declaration signed at the foot of the act.
The party who fails to have an obligation to identify by the number referred to in paragraph 2, shall bear all the consequences of the absence of a lease registration."
Art. 42. In section 2 of the Code of Registration, Mortgage and Registry Rights, the following amendments are made:
1° in paragraph 3, inserted by the law of 22 December 2009, the reference to articles "40, 171 and 172" is replaced by "40, 168, 171 and 172";
2° paragraph 4, inserted by the law of 22 December 2009, is supplemented by the words ", in particular, for each party to the act, its number of identification in the National Register or its number of identification in the register bis, assigned under Article 4, § 2, of the law of 15 January 1990 relating to the institution and organization of a Bank-road of social security, or even, for a person ".
Art. 43. In the same Code, an article 2bis is inserted as follows:
"Art. 2bis. The registration of notarial acts is subject to the mention of the identification number or business number referred to in section 2, paragraph 4, of each party to the act, where that number is available.
This mention is made in the act or, at the latest at the time of its presentation to the registration, in a complete declaration at the foot of the act, signed by the interested party or, in its name, by the instrumenting notary.".
Art. 44. In the same Code, an article 2ter is inserted as follows:
"Art. 2ter. The requirement of reference referred to in section 2bis, paragraph 1er, also applies for the registration of acts referred to in section 19, paragraph 1er3°, with regard to legal persons.
When a party to such an act has not yet been assigned a business number, it certifies it in the act or in a complete declaration signed at the foot of the act. ".
CHAPTER 2. - Other amendments to the Code of Registration, Mortgage and Registry Rights - Amendment to the Code of Succession Rights
Art. 45. In the Code of Registration, Mortgage and Registry Rights, an article 5bis is inserted as follows:
"Art. 5bis. When a dematerialized act is obligatoryly subject to the formality of the registration and to the formality of the mortgage transcript, it is submitted simultaneously and in legal terms to both formalities, except where the deadlines for both formalities differ.
The rule established by paragraph 1er also applies to the presentation of a paper document that is obligatoryly subject to the formality of the registration and to the formality of the mortgage transcript under section 1erParagraph 1erthe mortgage law of 16 December 1851.
The receiver refuses to register the act until the mortgage curator of the Mortgage Office has the same jurisdiction as the registration office refuses to perform the formality of the transcript for an act referred to in section 1erParagraph 1erthe mortgage law of 16 December 1851. ".
Art. 46. In Article 6 of the same Code, it is inserted between paragraphs 1er and 2 a paragraph reading:
"An act or a written statement made outside of office hours is deemed to be presented at the first office opening that follows."
Art. 47. In section 26 of the same Code, replaced by the Act of 12 July 1960 and amended by the Acts of 5 July 1963 and 14 January 2013, the last paragraph is replaced by the following:
"The obligation referred to in paragraph 1er is not applicable:
1° in the event of an annex or deposit of judicial acts or acts of the civil State, passed in Belgium, in minute, shipment, copy or extract;
2° in the case of an annex or deposit of a plan that is included in the database of the delimitation plans of the General Administration of Heritage Documentation, provided that the act, or a declaration at the foot of the act signed by the parties or, on their behalf, by the instrumenting official, refers to that recovery, mentions the reference number of the plan and certifies that this plan has not been amended since then."
Art. 48. In section 32 of the same Code, the following amendments are made:
1° in 1°, amended by the laws of 2 February 1983 and 22 December 1989, paragraph 1er is completed by the words:
"unless, in the event of a public real estate sale, for the minutes of absence of an insurance and for final auctions, for which the time limit is two months;"
2° the same 1° is supplemented by a paragraph written as follows:
"For the acts referred to in Article 5bis, paragraphs 1er and 2, which, pursuant to section 5bis, paragraph 3, have not been registered within the time limit set out in paragraph 1er, the deadline is 7 days from the date of the notification by the notary mortgage preserver of the refusal to transcribe the act. This new period does not expire in any case before the time limit set out in paragraph 1er;"
3° it is inserted a 3° bis written as follows:
"3° bis of fifteen days, for the acts of the administrative authorities and agents of the State, the provinces, the communes and the public institutions, obligatoryly subjected to the formality of the registration and to that of the mortgage transcript except, in the case of public real estate sale, for the minutes of absence of a bid and those of final auction, for which the period is two months.
For acts referred to in Article 5bis, paragraphs 1er and 2, which, pursuant to section 5bis, paragraph 3, were not registered within the time limit set out in paragraph 1er, the deadline is 7 days from the date of the notification by the mortgage curator to the administrative authorities or agents of the State, the provinces, the communes and public institutions, of the refusal to transcribe the act. This new period does not expire in any case before the time limit set out in paragraph 1er"
4° in the Dutch text of the 4°, amended by the law of 25 June 1973, the word "maand" is replaced by the word "maanden";
5° in the Dutch text of the 7°, inserted by the law of 3 July 1972 and amended by the law of 25 June 1973, the word "maand" is replaced by the word "maanden".
Art. 49. The following amendments are made to section 39 of the Code:
1° in the Dutch text of 1°, modified by the laws of 5 July 1963, 10 June 1997 and 14 January 2013, the words "ten registratiekantore van" are replaced by the words "op het registratiekantoor bevoegd voor";
2° the same 1° is supplemented by a paragraph written as follows:
"When an act returning to the field of application of the Royal Decree pursuant to section 2, paragraph 3, and concerning buildings all located outside the above-mentioned jurisdiction, must also be transcribed under section 1er of the mortgage law, it is registered in the competent office for the situation of the first building mentioned in the act; ";
3° in the Dutch text of the 4°, the word "functiën" is replaced by the word "functies";
4° the same 4° is supplemented by a paragraph written as follows:
"When an act returning to the field of application of the Royal Decree pursuant to section 2, paragraph 3, and concerning buildings all located outside the above-mentioned jurisdiction, must also be transcribed under section 1er of the mortgage law, it is registered in the competent office for the situation of the first building mentioned in the act; the same rule applies for an act referred to in section 5bis, paragraph 2;"
Art. 50. In Title Ier, Chapter IV of the same Code, it is inserted a section XIXbis entitled:
"Section XIXbis - Acts and writings annexed".
Art. 51. In section XIXbis, inserted by section 47, section 158, repealed by the Act of 10 June 1997, is reinstated as follows:
"Art. 158. The annexed acts or writings referred to in Article 26, paragraph 2, shall be registered for payment of a specific fixed fee of 100 euros for all such documents together, unless some of them make payable one or more other rights established in this chapter, in which case, in addition to the rights due to the registration of the latter documents, the specific fixed fee of 100 euros is payable, once, for the registration of the other documents. ".
Art. 52. In section 173 of the same Code, the following amendments are made:
1° in 1°, amended by the law of 22 December 1989:
(a) in the Dutch text the word "expedities" is replaced by the word "uitgiften";
(b) the word "belges" is replaced by the words "or administrative authorities";
(c) the words "by the notary" are repealed;
2° in 1° bis :
(a) in the Dutch text the word "expedities" is replaced by the word "uitgiften";
(b) the word "belges" is repealed;
3° it is inserted a 1° ter written as follows:
"1° ter the shipments and excerpts of the acts received by the notaries, which are issued exclusively for the purpose of registering a business with a business window, provided that this is expressly mentioned on the shipment or excerpt;"
4° it is inserted an 8° written as follows:
"8° dematerialized copies of notarial acts deposited in the Bank of notarial acts in accordance with Article 18 of the law of 25 ventôse an XI containing organization of the notariat. ".
Art. 53. In section 177 of the same Code, the following amendments are made:
1° in paragraph 1er, 3°, the words "and domicile" are replaced by the words ", domicile and identification number or business number, referred to in section 2, paragraph 4,"
2° paragraph 2 is supplemented by the words "or authorize derogations".
Art. 54. In section 180, paragraph 1er, of the same Code, replaced by the law of 22 December 2009, the words "Article 39" are replaced by the words "Article 39, 1°, 1er paragraph, "
Art. 55. In Title Ier, Chapter IX, of the same Code, the title of section III is supplemented by the words "and conservation of recorded shipments".
Art. 56. In the same section III, a 180bis is inserted as follows:
"Art. 180bis. The instrumenting notary keeps for 20 years, together with the connection of the recording, a copy of the recorded shipment and the recorded annexes.
If the act has been presented in a dematerialized manner to the registration, this conservation is carried out, on behalf of the notary, by the Belgian Notary Federation or its delegate.
This conservation takes place:
1° for acts whose dematerialized minute or dematerialized copying is retained in the Bank of notarial acts referred to in Article 18 of the law of 25 ventôse an XI containing organization of notariat;
2° for other acts, by the Royal Federation of Belgian Notariat or its delegate, electronically, on behalf of the notary.
Conservation ensures the ineterability and integrity of the contents of the parts. ".
Art. 57. Article 1811Paragraph 1erthe same Code, as amended by the laws of 14 August 1947, 12 July 1960 and 5 July 1963 and by the Royal Decree of 20 July 2000, the following amendments are made:
1° the words "and judicial officers" are replaced by the words ", judicial officers, administrative authorities and officials of the State, the provinces, municipalities and public institutions";
2° the words ", as well as the shipments and relations referred to in Article 180bis" are inserted between the words "of which they are depositaries" and the words "and to leave them".
Art. 58. In section 236 of the same Code, the following amendments are made:
1° a paragraph written as follows is inserted between subparagraphs 1er and 2:
"The King may determine that copies or extracts may or should be issued in a manner that is dematerialized, as well as the terms and conditions of their release. ";
2° in the last paragraph of the Dutch text, the word "loon" is replaced by the word "retributie".
Art. 59. The following amendments are made to section 260 of the Code:
1° in the Dutch text the word "salarissen" is replaced everywhere by the word "lonen";
2° in paragraph 2, the words "in figures" and "in all letters" are repealed;
3° the article is supplemented by a paragraph written as follows:
"The King may complete or modify the manner of giving quittance when the registration slip is presented in a dematerialized manner. ".
Art. 60. Section 261 of the same Code is supplemented by a paragraph written as follows:
"When, for security of one and the same amount, a registration is required in several offices and the registration is required simultaneously, in a dematerialized manner, in several offices, the fee charged to the entire amount, in the office where the registration is required for the first property mentioned in the registration slip, covers the registration required in the other offices. ".
Art. 61. Section 144 of the Code of Succession Rights is supplemented by a paragraph written as follows:
"The King may determine that property titles may or should be issued in a dematerialized manner, as well as the terms and conditions of their grant. ".
CHAPTER 3. - Amendments to the mortgage law of 16 December 1851, of the law of 21 ventôse an VII (11 March 1799) relating to the organization of the conservation of mortgages and the Judicial Code
Art. 62. Article 1er of the Mortgage Act of 16 December 1851, as amended by the Acts of 8 July 1924, 30 June 1994 and 6 May 2009, the following amendments are made:
1° in paragraph 1erthe words "the day of reception" are repealed;
2° this article is supplemented by a paragraph written as follows:
"Plans that, by annexation or deposit, are part of the acts referred to in paragraph 1er, shall, without presentation, be deemed to be transcribed at the same time as these acts provided that, in a declaration in the body or signed at the foot of the act, the parties or on their behalf the official instrumenting:
1° request a transcript by application of this provision;
2° certify that they are reproduced in the database of the delimitation plans of the General Administration of Heritage Documentation, without having been modified since then;
3° mention the reference in this database. ".
Art. 63. In section 2 of the Act, replaced by the Act of 10 October 1913 and amended by the Act of 6 May 2009, the following amendments are made:
1° in paragraph 2, the words "the month" are replaced by the words "the fifteen days" and the words "or those concerning buildings located in different springs" are repealed;
2° this article is supplemented by a paragraph written as follows:
"The time limit set by the previous paragraph is extended to the next business day when the last day of the said period is a day of closure of the offices. ".
Art. 64. Section 2bis of the same Act, inserted by the Act of December 22, 2009 on tax and other provisions, is repealed.
Art. 65. Section 77 of the Act, as amended by the Act of 10 October 1967, is repealed.
Art. 66. In section 83 of the Act, as amended by the Acts of 10 October 1913 and 19 December 2006, the following amendments are made:
1° in paragraph 2, 1°, the words ", domicile and profession" are replaced by the words "and domicile;"
2° in paragraph 2, 2°, the words ", occupation and domicile" are replaced by the words "and domicile";
3° in paragraph 4, the words "date, volume and order number" are replaced by the words "reference".
Art. 67. In section 84 of the Act, amended by the Acts of 10 October 1913, 10 October 1967, 30 June 1994 and 19 December 2006, the following amendments are made:
1° in paragraph 1er, 1° and 2°, the words ", occupations and domiciles" are replaced each time by the words "and domicile";
2° in paragraph 2, 1°, 2° and 3°, the words ", occupation and domicile" are replaced by the words "and domicile".
Art. 68. In section 93 of the Act, as amended by the Program Act of 25 April 2007, paragraph 3 is repealed.
Art. 69. In section 123 of the Act, replaced by the Act of 9 February 1995, paragraph 1er is replaced by the following:
"When several titles, subject to advertising, were registered on the same day by application of section 135 in the register prescribed by section 124, 1°, the preference is determined on the date of these titles. For securities with the same date, the preference is determined by the order number under which the title presentation is mentioned in the above-mentioned register. ".
Art. 70. Section 124 of the Act is replaced by the following:
"Art. 124. The Conservatives hold:
1° a register of deposits, where are recorded by order numbers and as they occur, the presentation of the titles required for registration or transcription;
2° a register where transcripts are carried;
3° a register where registrations of privileges and mortgages and radiation or reductions are carried. ".
Art. 71. In section 125 of the Act, as amended by the Order of the Board of 26 June 1947, the word "reissued" is replaced by the word "presentation".
Art. 72. Section 126 of the Act, as amended by the Order of the Board of 26 June 1947 and by the Act of 6 May 2009, is replaced by the following:
"Art. 126. The Conservatives provide the applicant, if requested, with an attestation of the presentation of the acts or vouchers intended to be transcribed or registered. This certificate mentions the registry number under which the submission was entered.
They may only make transcripts and registrations on the registers for that purpose on the date determined by section 135, 1°, and in the order of the submissions made to them.
Shipments of acts or judgments referred to in Article 1er, including or with addition of the mention of the execution of the transcript, are referred to the appellant by the Conservatives in the month following the date of transcription determined by section 135, 1°. ".
Art. 73. In section 135 of the Act, inserted by the Act of 9 February 1995, the following amendments are made:
(a) at 1°, the words "in the order of their delivery" are replaced by the words "in the day and in the order of their presentation";
(b) the same 1° shall be supplemented by two paragraphs as follows:
"the acts, judgments, slips and other documents produced outside the office's opening hours are deemed to be presented at the beginning of the first hour of the office's opening which follows;
as long as it can be established, the time of their actual production determines the order of the filing of these documents;".
Art. 74. In article 143 of the same law, inserted by the law of 9 February 1995, the words "or the conditions fixed by the King under article 144, 1° and 2°, "are inserted between the words "articles 139 to 142" and the words "are not".
Art. 75. Section 144 of the Act, inserted by the Act of 9 February 1995, is replaced by the following:
"Art. 144. The King may:
1° for documents or categories of documents intended for the mortgage advertising it designates, determine:
(a) the conditions and material forms of mortgage advertising; In particular, it may prescribe the use of formulas that the Minister of Finance determines the model;
(b) they may or should be presented in a dematerialized manner, as well as the terms and conditions of their presentation and the execution of the formality of mortgage advertising. For this purpose, it may derogate from the provisions of articles 83, 84, paragraph 1er, 3°, 2, 1°, and last paragraph, 89 and 126;
(c) that, in the event of a dematerialized presentation of these documents, this presentation shall be accompanied by structured metadata relating to this document, in particular, for each part of the act, its identification number in the National Register or its identification number in the register bis, assigned under Article 4, § 2, of the law of January 15, 1990 relating to the institution and the organization of a Bank
2° determine the material forms and contents of any requisition of copy, extract or certificate; It may prescribe the use of formulas that the Minister of Finance determines the model;
the King may, for applications or categories of applications that he designates, determine that they may or must be introduced in a dematerialized manner, as well as the terms and conditions of their introduction;
3° fix the form conditions of copies, extracts or certificates issued by mortgage preservatives;
the King may determine that copies, extracts or certificates that He designates, may or must be issued in a dematerialized manner, as well as the terms and conditions of their grant;
4° regulate the keeping of records referred to in articles 124 and 125 and stop the material forms thereof. ".
Art. 76. In Article 14, § 1er, of the Act of 21 Ventôse an VII on the Organization of the Conservation of Mortgages, replaced by the Program Law (I) of 24 December 2002, paragraph 1er, is supplemented by the words "or by the officer in charge of the registration office having the same jurisdiction as that of the mortgage office whose management must be assured, and competent for the registration of authentic acts".
Art. 77. In section 1582 of the Judicial Code, the following amendments are made:
1° in paragraph 4, the word "surseoit" is replaced by the word "suror";
2° in paragraph 5, the words "of an expedition" are inserted between the words "On the deposit" and the words "of the minutes".
CHAPTER 4. - Other amendments to the Civil Code
Art. 78. In article 1392 of the Civil Code, replaced by the law of 14 July 1976, the words "and amendments" are inserted between the words "marital agreement" and the words "received before".
Art. 79. In section 1393 of the same Code, replaced by the Act of 14 July 1976, paragraph 2 is replaced by the following:
"Article 1395, § 1er, is applicable to these amendments. Failing the registration provided for in Article 1395, § 1er, the amendments shall not affect third parties unless the spouses have informed them of the amendments in their agreements with them."
CHAPTER 5. - Other amendments to the law of 25 ventôse an XI containing organization of notariat
Art. 80. In section 16 of the law of 25 ventôse an XI containing organization of the notariat, the following amendments are made:
1° the words "50 francs" are replaced by the words "1.25 euro";
2° the article is supplemented by a paragraph written as follows:
"At the latest before the transcription to the mortgage office or, if it is an act that is not subject to this formality of transcription, before it is registered, the instrumentant notary may, under its responsibility, make corrections or additions to rectify a material error or omission, without prejudice to the scope of the agreement. Each subsequent shipment of the act mentions these corrections or additions.".
Art. 81. Section 20 of the Act of 6 May 2009 on various provisions is replaced as follows:
"Art. 20. Section 18 of the Act, repealed by the Act of 9 April 1980, is reinstated in the following wording:
"Art. 18. All notarialized acts received in dematerialized form, as well as a dematerialized copy of all acts received on paper, are kept in a Bank of notarial acts managed by the National Chamber of notaries which may delegate their development and operational management to the Royal Federation of the Belgian Notariat. Within fifteen days after the receipt of the act, either the dematerialized act, or the dematerialized copy of the act received on paper, must be deposited and recorded in the Bank of notarial acts. This copy has the same probative value as the first one-minute shipment on paper.
This provision is not valid for wills, will revocations and contractual institutions.
The King determines, by order deliberately in the Council of Ministers, on the advice of the Commission on the Protection of Privacy, established by the Act of 8 December 1992 on the protection of privacy with respect to personal data processing, and after notice of the institution that manages the Bank of notarial acts, in accordance with Articles 23 and 458 of the Criminal Code, the manner in which and the conditions under which the Bank of notarial acts shall be managed."
Art. 82. In section 20 of the law of 25 ventôse an XI containing organization of the notariat, as amended by the law of 6 May 2009, the last paragraph is repealed.
Art. 83. In section 29, paragraph 2, of the Act, the words "or the first appointed if the act is received in a patent" are repealed.
CHAPTER 6. - Amendments to the Act of 25 October 1919 on the pledge of the trade fund, the discount and pledge of the invoice, as well as the approval and expertise of supplies made directly to consumption
Art. 84. In article 4, paragraph 3, 1 and 2 of the law of October 25, 1919 on the deposit of the trade fund, the deposit and the pledge of the invoice, as well as the aggregation and expertise of supplies made directly to consumption, replaced by Royal Decree No. 282 of March 30, 1936, the words "home and occupation" are replaced by the words "and home".
Art. 85. In section 5 of the Act, the words "date, volume and order number" are replaced by the words "reference".
Art. 86. In the same law, an article 12bis is inserted as follows:
"Art. 12bis. The King may:
1° for the categories of authentic acts intended for the advertisement of the pledge on the trade fund that it designates, determine:
(a) the conditions and material forms of such advertising; In particular, it may prescribe the use of formulas that the Minister of Finance determines the model;
(b) that they may or should be presented in a dematerialized manner, as well as the terms and conditions of their presentation and the execution of the formality of that advertisement. For this purpose, it may derogate from the provisions of articles 4, 4 bis and 5, paragraph 1er;
(c) that, in the event of a dematerialized presentation of these documents, this presentation shall be accompanied by structured metadata relating to this document, in particular, for each part of the act, its identification number in the National Register or its identification number in the register bis, assigned under Article 4, § 2, of the law of January 15, 1990 relating to the institution and the organization of a Bank
2° determine the material forms and contents of any requisition of copy or certificate; It may prescribe the use of formulas that the Minister of Finance determines the model; the King may, for applications or categories of applications that he designates, determine that they may or must be introduced in a dematerialized manner, as well as the terms and conditions of their introduction;
3° fix the form conditions of copies, extracts or certificates issued by mortgage preservatives; the King may determine that the copies or certificates that He designates, may or must be issued in a dematerialized manner, as well as the manner in which they are issued. ".
CHAPTER 7. - Entry into force
Art. 87. The provisions of this title and those of the Code of Registration, Mortgage and Registry Rights as amended by the provisions of this title come into force as follows:
1° Articles 38 to 40, 42, 43, 47, 48, 4° and 5°, 49, 1° and 3°, 50, 52, 53, 57, 1°, 58 to 62, 65 to 68, 74, 75 and 84 to 86 of this title come into force 10 days after the publication of this Law in the Belgian Monitor;
2° Article 41 of this Title comes into force on 1er the second month following the publication of this Act to the Belgian Monitor;
3° Articles 46, 48, 1° and 3°, 49, 2° and 4°, 51, 54, 63, 64, 69 to 73, 76, 77 and 80 to 83 of this title come into force on 1er April 2014;
4° Article 44 of this title comes into force:
(a) in respect of acts referred to in Article 19, paragraph 1er, 3°, a), of the Code of Registration, Mortgage and Registry Rights, 1er the fourth month following the publication of this Act to the Belgian Monitor;
(b) in respect of acts referred to in Article 19, paragraph 1er, 3°, b), of the same Code, 1er the sixth month following the publication of this Act to the Belgian Monitor;
5° the first paragraph of Article 5bis of the Code of Registration, Mortgage and Registry Rights, inserted by Article 45 of this Title, comes into force 10 days after the publication of this Act to the Belgian Monitor;
6° paragraphs 2 and 3 of Article 5bis, referred to in 5°, come into force on 1er January 2016.
The King may fix an effective date prior to that referred to in paragraph 1er;
7° Article 32, 1°, of the Code of Registration, Mortgage and Registry Rights, as supplemented by Article 48, 2°, of this title and Article 32, 3° bis, paragraph 2, of the same Code, inserted by Article 48, 3°, of this title, come into force on 1er January 2016.
The King may fix an effective date prior to that referred to in paragraph 1er;
8° the first paragraph of Article 32, 3° bis, of the Code of Registration, Mortgage and Registry Rights, inserted by Article 48, 3°, of this Title, comes into force on 1er April 2014;
9° Articles 55 and 57, 2°, of this title come into force on the day the Royal Decree comes into force, which, pursuant to Article 2 of the Code of Registration, Mortgage and Registry Rights, will authorize the presentation of the acts on shipment;
10° Article 180bis, with the exception of paragraph 3, of the Code of Registration, Mortgage and Registry Rights, inserted by section 56 of this Title, comes into force on the day the Royal Order comes into force, which, pursuant to section 2 of the Code of Registration, Mortgage and Registry Rights, will authorize the submission of the acts on shipment;
11° paragraph 2 of section 180 bis, referred to in 10°, ceases to be in force on the eve of the entry into force of paragraph 3 of the same article, except for acts presented in a manner dematerialized to the registration before the entry into force of paragraph 3, for which it remains in force for 20 years;
12° paragraph 3 of section 180 bis, referred to in 10°, comes into force on the day on which section 18 of the law of 25 ventôse an XI, inserted by section 20 of the Act of 6 May 2009 on various provisions, as replaced by 81 of this title, comes into force;
13° Articles 78 and 79 of this Title come into force on a date to be determined by the King, and no later than the date on which Article 3 of the Law of 14 January 2013 dealing with various provisions relating to the reduction of the workload within the justice system comes into force.
PART 5. - Amendment of the Code of Miscellaneous Duties and Taxes
Art. 88. Section 9 of the Miscellaneous Fees and Taxes Code is repealed.
PART 6. - Other amendments to the Registration, Mortgage and Registry Code
Art. 89. Section 35, paragraph 3, of the Registration, Mortgage and Registry Rights Code, replaced by the Act of 22 December 1989, is replaced by the following:
"The obligation to pay the rights and fines due to the judgments and judgments of the courts and tribunals rests with the defendants, each to the extent of the convictions, liquidations or collocations pronounced or established on his or her charge, and the defendants in solidarity in the event of a conviction. ".
Art. 90. In section 183 of the same Code, last amended by the Act of 2 May 2002, a paragraph written as follows is inserted between paragraphs 2 and 3:
"The information must be disclosed within three months of the date of the application. This period may be extended by the designated official in the authorization referred to in paragraph 2.".
PART 7. - Other amendments to the Code of Succession Rights
Art. 91. Article 70, paragraph 2, of the Code of Succession Rights is supplemented by the following sentence:
"It is also not applicable to rights and interests due to an acquisition that is assimilated to a bequest by Article 8.".
Art. 92. In section 96 of the same Code, replaced by the Decree-Law of 4 May 1940 and amended by the Acts of 22 December 1989 and 2 May 2002, the following amendments are made:
1° in paragraph 1er, the words "of a resident of the realm who holds an inscription or a nominative title, by effecting the transfer, transfer, conversion or payment that after informing the official of the administration of the value added tax, of the registration and of the domains designated for that purpose, of the existence of the registration or the nominative title belonging to the deceased." are replaced by the words "of the registration By derogation from the foregoing, the information is sent in the month of death when death occurs more than two months after death. ";
2° the article is supplemented by three paragraphs written as follows:
"People referred to in paragraph 1er must mention in the communication the national registry number of the deceased or its identification number in the bis register, assigned under Article 4, § 2, of the Act of January 15, 1990 on the institution and organization of a Social Security Bank, where they are authorized to use this number.
The King may prescribe that these communications be made electronically and define the complementary modalities.
Derogation from paragraph 1erin the event of electronic transmission, the three-month period referred to in paragraph 1er is extended for one month and the information is sent in the month of death when death occurs more than three months after death. ".
Art. 93. In section 97 of the same Code replaced by the Decree-Law of 4 May 1940 and amended by the Act of 13 August 1947, Royal Decree No. 12 of 18 April 1967 and the laws of 22 December 1989, 2 May 2002 and 28 June 2009, the following amendments are made:
1° in paragraph 1er, the words "of a person living in the kingdom, may only make restitution, payment or transfer to the official of the administration of the value added tax, the registration and the domains designated for that purpose, the certified list of titles, sums or values shall be replaced by the words "of a person, shall not make restitution, payment or transfer of the goods that have been given to the public servant By derogation from the foregoing, the information is sent in the month of death when death occurs more than two months after death. ";
2° the article is supplemented by three paragraphs written as follows:
"The institutions and persons referred to in paragraph 1er are required to indicate in the list the number of the deceased's national registry or its identification number in the Bis register, assigned under Article 4, § 2, of the Act of January 15, 1990 on the institution and organization of a Security Cross Bank, when they are authorized to use this number.
The King may require that the list be communicated electronically and define the additional terms and conditions.
Derogation from paragraph 1erin the event of electronic transmission, the three-month period referred to in paragraph 1er is extended for one month and the information is sent in the month of death when death occurs more than three months after death. ".
Art. 94. Section 100 of the same Code, replaced by the Decree-Law of 4 May 1940 and amended by the Acts of 13 August 1947, 22 December 1989 and 2 May 2002, is supplemented by a paragraph written as follows:
"The information must be disclosed within three months of the application date. This period may be extended by the designated official in the authorization referred to in paragraph 3.".
Art. 95. Book III of the same Code is repealed with effect to 1er January 2011.
However, the provisions of Book III remain applicable for taxes collected until December 31, 2010.
Art. 96. Sections 92 and 93 come into force on 1er January 2015 with the exception of the provisions that authorize the King to prescribe and regulate the electronic transmission of information or lists, which come into force 10 days after the publication of this Act to the Belgian Monitor.
PART 8. - Cases
CHAPTER 1er. - Amendment of the Act of 22 December 2009 on the General Excise Regime
Art. 97. Section 18 of the Act of 22 December 2009 on the general excise regime is supplemented by a paragraph written as follows:
"The King determines the persons required to be recognized as an approved depositary, as well as the conditions to which they are subject. ".
CHAPTER 2. - Amendment of the Programme Law of 27 December 2004
Art. 98. In section 418 of the Program Act of 27 December 2004, as amended by the Acts of 8 June 2008 and 17 June 2013, the following amendments are made:
1° in paragraph 1erthe words "of chapter II. - Production, transformation and detention and chapter III. - Circulation of the Act of 10 June 1997 relating to the general regime, detention, traffic and controls of goods subject to access are replaced by "of Chapter 3. - Production, transformation and detention of Chapter 4. - Movements in suspension of rights of products subject to access and Chapter 5. - Movements and taxation of products subject to access after the consumption of the Act of 22 December 2009 on the general excise regime;
2° in paragraph 3, the words "the law of 10 June 1997 on the general regime, the detention, the circulation and control of the goods subject to access" are replaced by the words "the law of 22 December 2009 on the general regime of excise".
Art. 99. Article 420, § 4, of the same law, last amended by the Act of 8 June 2008 on various provisions (I), is supplemented by a paragraph written as follows:
"The King specifies what is to be heard by the words reproduced in points (a), (b) and (c). ".
Art. 100. In section 421 of the Act, the words "the Act of 10 June 1997 relating to the general regime, the detention, circulation and control of goods subject to access" are replaced by the words "the Act of 22 December 2009 on the general excise regime".
Art. 101. In Article 424, § 1er, in the same law, the words "in sections 5 and 6 of the Act of 10 June 1997 on the general regime, the detention, the circulation and control of goods subject to access" are replaced by the words "in sections 6 and 7 of the Act of 22 December 2009 on the general regime of excise".
Art. 102. In section 425, paragraph 1erin the same law, the words "sections 5 and 6 of the Act of 10 June 1997 relating to the general regime, the detention, the circulation and the controls of the goods subject to access" are replaced by the words "sections 6 and 7 of the Act of 22 December 2009 relating to the general regime of excise" and the words "fixed by the Minister of Finance" are replaced by the words "fixed by the King".
Art. 103. In Article 426, § 1erof the same law, the words "in Article 4, § 1er, 11°, and Article 5 of the Law of 10 June 1997 on the General Regime, Detention, Traffic and Controls of Products subject to Access are replaced by the words "at Article 5, 6°, and Article 6 of the Law of 22 December 2009 on the General Acise Regime".
Art. 104. In section 428 of the Act, the following amendments are made:
1° in paragraph 1er, the words "stopped by the Minister of Finance" are replaced by the words "stopped by the King".
2° Paragraph 2 is supplemented by a paragraph which reads as follows:
"The King specifies what to hear by "gasoline vapours" and "steam recovery system".
Art. 105. In article 429, § 5, 2), of the same law, last amended by the law-programme of 23 December 2009, the words "in articles 28 and 29 of the law of 10 June 1997 relating to the general regime, the detention, the circulation and control of the goods subject to access, last amended by the law-programme of 22 December 2003" are replaced by the words "in article 10 of the general regime of 22 December 2009".
Art. 106. In section 431 of the Act, the words "The Minister of Finance" are replaced by the words "The King".
Art. 107. Section 432 of the Act is replaced as follows:
"Art. 432. § 1er. The King is authorized to take all measures generally in any way to ensure the collection and recovery of the excise set out in section 419.
§ 2. The King is authorized to regulate the monitoring of tax warehouses and all facilities where energy products and electricity are produced, processed, held or sold.
§ 3. The following persons are required to be registered in accordance with the conditions fixed by the King:
- any distributor of natural gas or electricity;
- any natural gas or electricity network manager;
- any producer and merchant in coal, coke or lignite or its tax representative;
- any trader in energy products (excluding natural gas, coal, coke and lignite) that does not have the quality of approved depositary, regardless of whether he or she has the quality of registered recipient or registered consignee temporarily;
- any service station operator;
- any person engaged in an economic activity who wishes to be exempted from the excise.
The King determines what is to be heard by the above-mentioned categories and establishes the registration procedure.
§ 4. The King regulates the terms of the communication required by the Commission of the European Union and on the levels of taxation applied in the country to the products listed in Article 419. To determine these tax levels, it takes into consideration any indirect tax (with the exception of the tva) collected, calculated directly or indirectly on the amount of energy and electricity products at the time of consumerization. ".
Art. 108. In section 433 of the Act, last amended by the Act of June 8, 2008 on various provisions (I), the words "The Minister of Finance" are replaced by the words "The King".
Art. 109. In section 438 of the Act, the words "the Minister of Finance" are replaced by the words "the King".
Art. 110. In article 440, § 2, of the same law, the words "In the law of June 10, 1997 on the general regime, the detention, circulation and control of the products subject to access, the words "accise" and "mineral oils", to the extent that they relate to mineral oils" are replaced by the words "In the law of December 22, 2009 on the general regime of access and electricity products ".
PART 9. - Transitional provision
Art. 111. The references prescribed by Article 1714, paragraphs 2 and 3, of the Civil Code, inserted by Article 41, are not mandatory for the renewal of a lease entered before the entry into force of that Article 41.
PART 10. - National calamity fund
Art. 112. For the year 2014, an amount of 11.860.300 euros from the annual insurance tax referred to in sections 173 to 183 of Book II, Title V, of the Code of Miscellaneous Fees and Taxes, is allocated to the National Fund of Calamities through the allocation fund 66.80.00.44B.
PART 11. - Measures to consolidate financial assets of public administration
Art. 113. For the purposes of this Title,:
1° out of sight: the funds the organization needs for its day-to-day management;
2° the organisms: the units referred to in Article 114.
Art. 114. This Title is applicable to institutional units that fall under subsectors S1311 and S1314 under the European System of National and Regional Accounts (SEC), with the exception of the Civil List, Parliamentary Assembly, the Constitutional Court and the Court of Accounts. The National Bank of Belgium lists the institutional units to which this Title applies, on a list and publishes it on its website.
Art. 115. With the exception of mandatory insurance mutualities and ASBL Free Compensation Funds for Family Allowances, organizations must:
1° place their availability in view of an account opened to the institution designated by the State;
2° invest their availability other than those covered by 1° directly with the Treasury and/or invest them in financial instruments issued by the Federal State.
Organizations that have invested on the date of entry into force of this Act their availability in financial instruments of the Communities and Regions may retain them until their deadlines. The private law bodies that are not listed in the National Bank of Belgium as referred to in Article 114 and established on September 27, 2013, and which are subsequently added to the list, fall within the scope of paragraphs 1er and 2 by Royal Decree deliberated in Council of Ministers.
Art. 116. The organizations referred to in section 114 provide the Minister of Finance with full information on the situation at the end of each quarter (March 31, June 30, September 30 and December 31) of:
1° borrowings of any kind that they contract;
2° investments and investments of their availability.
The data mentioned under 1° and 2° are divided between maturity up to one year and maturity over a year.
The information referred to in paragraph 1er the situation at the end of each quarter must be communicated before the end of the following month.
Every year between 1er and on December 15, organizations must provide the Minister of Finance with their forecasts of their borrowings, investments and investments referred to in paragraph 1erat December 31 of the calendar year concerned.
The Minister of Finance may establish terms and conditions to provide the information referred to in paragraph 1er and 3.
To control the completeness and accuracy of the information provided by the organizations, the FPS Finance may require, on a written request, that it provide a copy of the books and records and all records. If the organizations do not disclose the documents requested by the FPS Finance, they may decide to travel to consult them and require that the organizations provide a copy of all or part of the documents consulted on the site.
Art. 117. Depending on the specific needs of an organization, the Minister of Finance may determine other terms and conditions than those set out in section 115 for the placement and investment of its availability and determine the minimum amount of availability from which the provisions referred to in section 115 are applicable.
The Minister of Finance may limit the measure referred to in paragraph 1 in timeer and subject its grant and maintenance to conditions, in particular with respect to the disclosure of information by the organization.
Art. 118. In the event of non-compliance by the agencies of section 115, the Minister of Finance may impose an administrative fine equal to 1% of the availability, multiplied by the number of calendar days in which they were not placed or invested as prescribed by section 115.
The Minister of Finance may impose an administrative fine equal to:
- 2,500 euros to organizations that communicate the information and forecasts referred to in section 116 more than one month after the end of each quarter;
- 25,000 euros to organizations that communicate the information and forecasts referred to in Article 116 more than two months after the end of each trimester.
In the event of non-compliance by agencies with the conditions imposed by the Minister of Finance, the Minister may withdraw the measure granted pursuant to section 117, paragraph 1er.
The Minister of Finance fixes the amount of the fine and withdraws the measure granted pursuant to section 117, paragraph 1erafter hearing the bodies concerned in their defence or at least having duly summoned them.
The fine is collected for the benefit of the Treasury by the Non-Tax Recovery Administration of the General Administration of Heritage Documentation of the SPF Finance.
Art. 119. Article 12, § 2, paragraphs two, three and four, and § 3, of the Act of 16 March 1954 relating to the control of certain bodies of public interest is no longer applicable to bodies subject to the obligation of Article 115.
Art. 120. § 1er. The Royal Decree of 15 July 1997 on measures to consolidate the financial assets of public administrations, taken under articles 2, § 1er, and 3, § 1er, 6°, and § 2, of the law of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, as amended by the law of 15 January 1999 and the royal decree of 7 January 2002, is repealed.
§ 2. If, at the time of the entry into force of this title, other terms and conditions are applicable for the placement and investment of the availability of an organization pursuant to Article 5 of the above-mentioned Royal Decree of 15 July 1997 or a minimum amount of availability has been fixed from which Article 3 of the above-mentioned Royal Decree is applicable, these other terms and the minimum amount shall remain applicable until 30 June 2014.
§ 3. Requests to determine other terms or to set a minimum amount based on section 117, in order to apply them in the course of the year 2014, must be submitted to the Minister of Finance by March 31, 2014.
Art. 121. This title comes into force on the day of its publication in the Belgian Monitor, with the exception of Article 118 which comes into force on 1er July 2014.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 21 December 2013.
PHILIPPE
By the King:
The Minister of Justice,
Ms. A. TURTELBOOM
Minister of Finance,
K. GEENS
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
House of Representatives:
Doc 53 3236/ (2013/2014):
001: Bill.
002: Amendments.
003: Report.
004: Text adopted by the commission.
005: Amendment.
006: Text adopted in plenary and transmitted to the Senate.
Full report: 17-18 December 2013.
Senate:
Doc 5- 2419/ (2013/2014)
Number 1: Project referred to by the Senate.